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This study examines the implementation of the Minister of Marine Affairs and Fisheries Regulation Number 7 of 2024 concerning the Management of Lobster, Crab, and Blue Swimming Crab in East Kalimantan. As a strategic policy, the regulation aims to ensure sustainable fisheries management through provisions on minimum catch sizes, restocking mechanisms, traceability systems, and law enforcement against illegal fishing and trade. Using an empirical juridical approach, this research collected primary data through questionnaires distributed to fisheries officers, coastal communities, fishers, and aquaculture business actors in East Kalimantan. The results show that the implementation of Regulation No. 7/2024 is generally categorized as moderately effective, with an average Likert score indicating limited but positive compliance. Respondents acknowledged the importance of sustainability principles embedded in the regulation; however, significant challenges persist, including insufficient formal socialization, weak field monitoring, lack of supporting facilities, and inconsistent coordination among implementing agencies (BARANTIN, PSDKP, and local fisheries officers). Qualitative responses highlight that many stakeholders still lack understanding of technical provisions such as minimum size requirements and restocking obligations. The study concludes that while the regulatory framework is normatively comprehensive and aligned with sustainable fisheries principles, its practical effectiveness remains constrained by institutional and socio-cultural factors. Strengthening community engagement, increasing inter-agency coordination, and enhancing enforcement capacity are crucial to optimizing the policy’s impact on the sustainable management of lobster, crab, and blue swimming crab resources in East Kalimantan.

The rapid development of digital technology has significantly transformed financial transactions in Indonesia, particularly through the growing use of e-wallets as practical and efficient payment tools. In a country with a Muslim-majority population, ensuring that e-wallet services comply with Islamic principles—free from riba, gharar, and maysir—is essential. This study aims to analyze Indonesia’s legal politics in regulating the use of e-wallets within the Islamic financial system and to assess their alignment with sharia principles. This research employs a normative juridical method with a qualitative descriptive approach by examining laws, regulations, and fatwas related to sharia-based fintech. The findings indicate that the Indonesian regulatory framework—through the OJK, Bank Indonesia, and DSN-MUI—has attempted to harmonize policies to support sharia-compliant digital financial services. However, several challenges remain, including limited e-wallet platforms with sharia certification, low digital sharia literacy among users, and the absence of detailed technical regulations specific to sharia e-wallet operations. This study recommends strengthening regulatory guidelines, increasing public literacy, and enhancing collaboration between regulators and the fintech industry to promote the development of sharia-compliant e-wallets that are secure, innovative, and aligned with Islamic financial principles.

This study examines students’ perceptions of the use of online platforms for English listening practice. The research employs a mixed-methods approach involving 150 undergraduate students through questionnaires and semi-structured interviews. The findings indicate that the majority of students hold positive attitudes toward the use of online platforms, primarily due to time flexibility, diverse content, and the ability to learn independently. Nevertheless, several challenges were identified, including internet connectivity issues that disrupt the learning experience, a lack of personalized feedback, and difficulties in maintaining learning motivation. Features such as adjustable playback speed, the availability of transcripts, and interactive exercises received high levels of satisfaction. Overall, the study concludes that although online platforms have great potential to enhance English listening skills, their effectiveness largely depends on proper implementation, adequate technical infrastructure, and active support from educators. Therefore, this study recommends improvements in technical aspects and the development of more effective learning methods to achieve more optimal outcomes.

The UNAMA Library employs information systems to enhance its academic services. Nevertheless, its administrative framework continues to encounter obstacles, such as inadequate service system support for users, constrained resources allocated for the management and upkeep of the system, an absence of standardized protocols for addressing technical challenges, and insufficient assessment system efficacy. If these issues remain unaddressed, the operational effectiveness of the library information system will be compromised, thereby thwarting the objective of delivering dependable information services. This investigation seeks to illuminate the maturity level of information system governance as delineated by COBIT 2019 within the Decision Support Systems (DSS) domain, specifically focusing on the DSS01 (Manage Operations) and DSS02 (Manage Service Requests and Incidents) processes. The findings suggest that the degree of information system governance capability the UNAMA Library is situated at the Established Process level (level 3), signifying that the process has undergone implementation; however, it has yet to be comprehensively documented and consistently evaluated. Moreover, a disparity persists between the existing state and the anticipated capability level of the organization, particularly concerning IT operations management, the standardization incident handling, and the documentation of operational procedures. An elucidation of the expected level is articulated, especially in terms of operational standards, incident documentation, and IT infrastructure oversight. Recommendations encompass the formulation of standard operating procedures (SOPs), the enhancement of documentation practices, and periodic assessments grounded in COBIT 2019. These findings are anticipated to assist libraries in augmenting the efficacy of information systems governance and the quality of IT services.

The integration of Artificial Intelligence (AI) into educational settings, particularly in formative assessments, offers significant benefits in terms of personalized learning, real time feedback, and increased efficiency. However, the successful implementation of AI driven formative assessments depends not only on technological capabilities but also on socio cultural and organizational factors that shape its adoption. This study explores the socio technical factors influencing the use of AI in formative assessments, emphasizing the importance of considering cultural diversity, institutional culture, and educators' beliefs. AI technologies, while powerful in automating grading and providing personalized assessments, often face limitations in addressing complex student responses that require human judgment. Furthermore, cultural factors, such as students' prior exposure to technology and different cultural attitudes towards AI, play a critical role in the acceptance and effectiveness of these tools. Organizational factors, including leadership support, digital literacy, and the readiness of institutions to adopt AI, are also key determinants in the successful implementation of AI systems in education. Teachers’ beliefs about assessment influence their acceptance and use of AI tools, highlighting the need for professional development and training to ensure that AI enhances pedagogical goals rather than replacing human expertise. The study concludes that the alignment of technology, culture, and assessment beliefs is essential for the effective use of AI driven formative assessments in educational settings. Recommendations for educational institutions include adopting a socio technical approach to AI integration, with a focus on providing resources, training, and fostering a culture of innovation. Future research directions should focus on expanding studies to diverse educational contexts, conducting longitudinal research on AI’s impact on learning outcomes, and exploring additional socio technical frameworks to guide AI adoption in education.

This study explores the integration of critical pedagogy with digital literacy, aiming to reconceptualize digital literacy beyond its traditional focus on technical proficiency and operational skills. Traditional digital literacy models emphasize the ability to navigate and use technology, primarily focusing on operational tasks such as managing digital devices, utilizing software, and performing specific functions. However, these models often overlook the broader implications of technology on society, including its role in shaping power dynamics and perpetuating social inequalities. By integrating critical pedagogy, this study argues that digital literacy should not only encompass technical skills but also encourage learners to critically assess the social, political, and cultural implications of digital tools. The critical digital literacy approach promotes social justice, equity, and empowerment by encouraging learners to question, reflect on, and challenge the ways in which technology influences their lives and society at large. Through critical engagement with digital tools, learners are empowered to challenge existing power structures, fostering social transformation. The study discusses how educators can integrate critical digital literacy into teaching practices, moving beyond traditional skill based models by encouraging critical thinking, ethical use of technology, and a deeper understanding of the role digital technologies play in shaping societal structures. Moreover, the study highlights the transformative potential of critical digital pedagogy, proposing it as a tool for educational equity and social change. By reconceptualizing digital literacy through a critical pedagogical lens, this study offers a framework that empowers students to become not just proficient digital users but active participants in societal transformation, contributing to a more inclusive and just digital future. The study also suggests areas for future research, including empirical investigations on the practical implementation of critical digital literacy frameworks across various educational settings and contexts.

The integration of information and communication technology (ICT) is essential for supporting student-centered learning and developing 21st-century skills. However, many primary school teachers still experience difficulties in implementing ICT meaningfully due to limited digital pedagogical competence and a lack of contextualized professional development, particularly in primary and Islamic school contexts. This study aims to explore the implementation and outcomes of an ICT-based teacher training programs conducted through a field study approach, focusing on its influence on teachers’ digital pedagogical competence and instructional practices. A qualitative descriptive field study design was employed. Participants were primary school teachers from an Islamic public school in Indonesia who took part in a six-session ICT training programs. Data were collected through observations, documentation of teachers’ digital products, and reflective field notes, and analyzed using thematic analysis. The findings reveal improvements in teachers’ pedagogical understanding of ICT, technical skills, and readiness for classroom implementation. Teachers produced various ICT-based learning media aligned with instructional objectives, including interactive quizzes, game-based activities, visual materials, animated videos, and digital classrooms. High levels of engagement and collaboration were observed despite infrastructural challenges. Field-based, practice-oriented ICT training effectively bridges technological skills and pedagogical application, supporting sustainable digital pedagogy in primary education.

This study aims to understand how green accounting practices are constructed as a social reality within organizations and how environmental awareness develops through social interaction, organizational values, and culture. The research adopts an interpretive qualitative approach within the social construction paradigm (Berger & Luckmann, 1966). Data were collected through in-depth interviews, participant observation, and document analysis in organizations that have implemented sustainability reporting. The analysis employed an interpretive thematic approach to uncover the meanings underlying environmental accounting practices. The findings indicate that green accounting functions not only as a technical reporting instrument but also as a mechanism for shaping organizational moral and ecological awareness. Environmental awareness is constructed through three main stages: the externalization of sustainability values by leadership, objectivation through policies and reporting systems, and internalization within work behavior and organizational culture. Participatory, reflective, and innovation-oriented organizational cultures strengthen the substantive implementation of green accounting, whereas bureaucratic structures tend to produce symbolic practices or greenwashing. Theoretically, this study reinforces the view that accounting is a social practice that both shapes and is shaped by collective consciousness (Hopwood, 1992; Gray, 2010). Practically, the findings highlight the importance of visionary leadership and social learning spaces in fostering a sustainability-oriented organizational culture. Thus, green accounting is understood as a social process that plays a strategic role in realizing ethical, sustainable, and environmentally responsible organizations.

In the current era of digital transformation, organizations are increasingly turning to Artificial Intelligence (AI) to enhance the precision and agility of managerial decisions. This study investigates how AI adoption within management accounting systems influences decision-making efficiency and managerial performance. Using survey data collected from managers and accountants in medium-to-large firms across Central Java, the research applies Partial Least Squares Structural Equation Modeling (PLS-SEM) to examine the hypothesized relationships. The results reveal that AI adoption significantly improves decision-making efficiency, which in turn enhances managerial performance. Furthermore, leadership support strengthens the relationship between AI adoption and decision-making efficiency, indicating that human and organizational factors remain critical for realizing technological benefits. The findings contribute to management accounting literature by elucidating the mechanism through which AI technologies create managerial value specifically, by accelerating analytical processes and improving the quality of managerial judgments. Practically, the study suggests that firms should focus on leadership involvement, data governance, and employee training to ensure that AI systems complement, rather than replace, human judgment. Overall, this study highlights that successful AI adoption in management accounting is not merely a technical transition but a strategic and cultural evolution toward evidence-based decision-making.

This study examines the implementation of the Coretax system in preparing electronic withholding tax slips (e-Bupot) and submitting Monthly Income Tax Article 21 (PPh 21) Returns at PT RSA. Coretax, launched by the Directorate General of Taxes (DGT) and officially implemented on January 1, 2025, is part of the government’s effort to modernize tax administration and improve taxpayer compliance. The research uses a qualitative descriptive method with a case study approach. Data were obtained through interviews with personnel responsible for PPh 21 administration, direct observation of e-Bupot preparation and monthly tax return filing through Coretax, and documentation review of tax reports and withholding slips. The analysis compares PT RSA’s practices with applicable tax regulations and identifies technical challenges during system use. The results show that PT RSA has complied with prevailing regulations, including the application of the Average Effective Rate (TER) and the utilization of Coretax for tax administration. However, technical constraints remain, particularly unstable internet connections and slow Coretax server performance during peak reporting periods, leading to data entry delays and upload failures. Therefore, improvements in system stability and performance are needed to support timely reporting and optimal tax compliance.

Mosque-based community economic empowerment activities have significant potential to improve community welfare, particularly for small businesses in the mosque's immediate vicinity. However, implementation is still largely conventional and lacks a data-driven approach, resulting in suboptimal beneficiary identification and activity evaluation. This community service initiative aims to promote a data-driven approach to mosque-based community economic empowerment through sharia bazaar activities. Implementation methods include initial observation, outreach and education for mosque managers and business owners, technical assistance for sharia entrepreneurship, and activity evaluation. The results demonstrate an increased public understanding of the importance of data use in determining beneficiaries, managing bazaar activities, and developing businesses based on sharia economic principles. The outcomes of this initiative include improved data management literacy, a simple data collection format for sharia bazaar activities, and recommendations for developing a mosque-based data collection system. It is hoped that this initiative will be the first step in building a sustainable, transparent, and data-driven community economic empowerment model within the mosque environment.

Interoperability has become a critical enabler of integrated service delivery in contemporary digital government. However, despite significant technological investments, many governments continue to experience fragmented service systems and limited public value outcomes. This study examines how institutional design shapes interoperability capacity and how interoperability contributes to public value creation within digital government frameworks. Employing a qualitative explanatory case study approach, data were collected through semi-structured interviews, document analysis, and institutional observations. The findings reveal that interoperability is not solely a technical function but an institutional capability embedded in governance structures, regulatory frameworks, data standards, and coordination mechanisms. While technical data exchange mechanisms exist, institutional fragmentation, regulatory ambiguity, and limited cross-agency collaboration constrain seamless integration. The study demonstrates that institutional design mediates the relationship between interoperability and public value creation by influencing the effectiveness of integrated service delivery. Public value gains are evident in operational efficiency and accessibility; however, improvements in legitimacy, trust, and service coherence remain incremental where institutional alignment is weak. The research contributes to digital governance literature by conceptualizing interoperability as an institutional construct and highlighting the necessity of governance reform for sustainable public value generation. The findings suggest that governments must prioritize institutional coherence, standardized data governance, and collaborative coordination frameworks to fully realize the transformative potential of digital government.

Sriwijaya 8 Kost is an accommodation business located in Curug Sangereng, Gading Serpong. This business was developed to meet the housing needs of students and workers in the area. This study aims to analyze the feasibility of Sriwijaya 8 Kost based on nine aspects, namely legal aspects, human resource management aspects, market and marketing aspects, technical aspects, consumer behavior aspects, financial aspects, PEST aspects, environmental & industrial aspects, and risk aspects. This study uses a qualitative approach with a case study method through observation, interviews, and document analysis. The results show that the business has great market potential, supported by its strategic location and appropriate consumer segmentation. Technical planning related to facilities, layout, and operations has been well designed to ensure the comfort and safety of residents. Financial analysis shows that the business is feasible with a BEP of 3 rooms per month, a payback period of 7.7 years, an IRR of 5.023%, and an ROI of 129.5%. External factors such as government policies and high demand for housing further strengthen the feasibility of the business. Overall, Sriwijaya 8 Kost is deemed viable for operation and development, with a need for continuous improvement in legality, financial record-keeping, service quality, and risk mitigation.

This research investigates the execution of data-informed and inclusive regional development planning within the Regional Development Planning Agency (Bappeda) of Sidoarjo Regency, concentrating on four analytical aspects: data integration and management abilities, the efficiency of participatory processes, technical and institutional obstacles concerning interoperability, and capacity-building strategies for facilitators tasked with translating public aspirations into planning priorities. The study is positioned within the national framework to establish evidence-based and participatory planning in reaction to the growing complexity regional development. Despite Bappeda Sidoarjo implementing multiple data platforms and participatory channels such Musrenbang forums, online submission systems, and sector-specific information systems the results indicate that issues like data fragmentation, insufficient digital literacy, and ineffective follow-up mechanisms continue to impede planning effectiveness. Employing qualitative methodology that includes in-depth interviews, observation, and document review, the research reveals that data integration has not reached single source of truth because of the lack of a cohesive data architecture and compatible standards among government entities. Participatory methods have increased inclusivity, but the quality of proposals and verification processes is still variable, hindering the incorporation of grassroots feedback into planning priorities. Moreover, the ability of facilitators the subdistrict and village levels is crucial in determining the quality of the compiled proposals. The research ends by highlighting the importance of improved data governance, increased actor capability, revised participatory processes, and clear follow-up mechanisms. Suggestions encompass constructing a unified data framework, offering ongoing technical training, standardizing digital Musrenbang processes, and establishing publicly available proposal-tracking system integrated within the yearly planning cycle.

Local governments play a strategic role in public service delivery and are required to undertake rapid, systematic, and sustainable institutional and governance transformation. These demands arise in response to changes in the organizational environment, regulatory developments, and increasing public expectations regarding the quality, effectiveness, and accountability of public services. Improving the capacity of human resources, particularly those managing services and complaints, is a crucial factor in ensuring professional, adaptive, and technology-based services. However, issues with staff competency are still found in public service institutions that interact directly with the public, particularly at the sub-district level. In an effort to improve the quality of public administration services, the government established the Integrated Sub-district Administrative Services (PATEN) policy as stipulated in Minister of Home Affairs Regulation Number 4 of 2010. This study aims to analyze the implementation of the PATEN policy in Sawangan District, Depok City, using a qualitative approach and descriptive methods. The results indicate that the implementation of PATEN has generally been effective, marked by the fulfillment of substantive, administrative, and technical aspects, and supported by clear regulations. However, public complaint services have not been optimal due to technical constraints in the website-based complaint system.

This study examines the dynamics of Data Driven Policy implementation in Indonesia, which faces a disconnect between the ambitions of digital regulation and the reality of execution on the ground. Using a qualitative approach with the Three Lenses of Evidence-Based Policy analysis framework (Head, 2008), this study examines the interaction between scientific evidence, political considerations, and professional practices in government data governance. The results show that although legal infrastructure such as Satu Data Indonesia (SDI) has been established, its effectiveness is hampered by structural barriers: the dominance of sectoral egos and a culture of intuitive decision-making (political lens), as well as a mix of digital talent and resistance from a paternalistic bureaucratic culture (practical lens). These findings confirm that data fragmentation and cybersecurity incidents are not simply technical failures, but rather systemic governance failures. Therefore, this study recommends a “soft reform” strategy that integrates the enforcement of technical standards, budget incentive mechanisms, and digital leadership transformation to align data validity with the political realities of the bureaucracy.

The rapid development of smartphone technology today creates challenges for consumers and manufacturers in determining an objective price range based on highly varied technical specifications. This study aims to implement the Random Forest algorithm in classifying smartphone price ranges into four main categories, namely low, mid-range, high, and flagship. The research method was carried out systematically through the stages of loading a dataset of 2,000 entries, exploratory data analysis (EDA) to ensure data integrity, and model training with a training and testing data split of 80:20. The results showed that the Random Forest model achieved a significant overall accuracy rate of 89%. Based on feature importance analysis, it was found that RAM capacity was the most dominant determining factor, contributing 47% to prediction accuracy, followed by battery power and screen resolution as supporting features. These findings have strategic implications for manufacturers to prioritize memory capacity upgrades in determining product pricing in the market, as well as providing guidance for consumers in assessing the fairness of a device's price based on its technical capabilities.

Participatory village development planning is often treated as a technical-administrative routine. In practice, however, planning is inseparable from political dynamics that shape who participates, whose interests prevail, and how scarce resources are allocated. This community empowerment program (PKM) in Kedung Udi Village, Trawas District, Mojokerto Regency, East Java, aimed to strengthen village governance by enhancing the capacity of village officials and community representatives to design and facilitate participatory planning while explicitly addressing the political dimension of planning. The main intervention was a workshop conducted on 22 August 2025, preceded by coordination and situational observation. Workshop modules emphasized: (1) planning as a political decision; (2) navigating dual arenas: formal (Musdes/Musrenbang and RPJMDes, RKPDes, APBDes) and informal (elite networks and gatekeeping); (3) multi-level contestation and policy alignment; and (4) practical tools, including power–interest mapping, programmatic agreements, program tagging for alignment with district planning documents, and transparency/anti elite capture mechanisms. The program resulted in improved participant literacy regarding power relations in planning and produced a follow-up action plan oriented toward institutional advocacy, continuous social control, and routine capacity reinforcement through a university and village partnership.

The study was conducted at Middle Technical University (College of Health & Medical Techniques, Baghdad) from 29Th October 2024 to 15Th January 2025, enrolling 148 students aged 20–24 years (47.3%), 25–29 years (41.9%), 30–39 years (9.5%), and over 40 years (1.4%), Participants completed a structured questionnaire to assess attitudes toward drug abuse. Regarding protective attitudes, 66.2% agreed that educational programs aid prevention, 68.9% viewed better education as protective, 58.8% cited close family ties, and 72.2% recommended avoiding friends who use drugs, Departmental analysis showed the highest proportion of ―good knowledge in Anesthesia Techniques (95.3%) and the lowest in Physical Therapy Techniques (80.2%) While overall awareness of drug abuse is high among health and medical students, misconceptions regarding its symptoms and effects persist. Targeted educational interventions—especially within departments showing lower knowledge—and reinforcement of accurate prevention and treatment strategies are recommended to strengthen students’ competencies in addressing drug abuse.

This study examines the renewal of the Criminal Procedure Code (KUHAP) Baru as an effort to synchronize with the Criminal Code (KUHP) 2023, as well as analyzing crucial articles that potentially cause legal uncertainty in the criminal justice process in Indonesia. Using a juridical-normative method with a descriptive-analytical approach, this research analyzes secondary data from primary, secondary, and tertiary legal materials. The results show that KUHAP Baru successfully addresses some of the mismatches with KUHP 2023 through regulations on alternative punishments, corporate accountability, and protection for vulnerable groups, but still faces conceptual and technical challenges such as legislative disharmony and minimal public participation. On the other hand, crucial articles such as Articles 5, 16, 74, 90, 93, 105, 112A, 124, 132A, and 137A pose risks of legal uncertainty due to the expansion of law enforcement authority without adequate oversight, which can violate the due process principle and human rights. The study's conclusion emphasizes the need for further revisions to strengthen legal certainty and harmonize the criminal justice system.